0000034463 00000 n In order to avoid delays in the recording of security instruments, it is worth a call to the clerk to see exactly what is required in order to meet the criteria of the refinance exemption. All of our kitchen and waiting staff are following the HACCP regulations for food preparation, hygiene, and handling. 126 0 obj <>stream Welcome to this cozy retreat nestled in the woods of South Prince George, VA. xb``b``Ug J'T,DA{B:*3(~] |nR.>: tB3X1,pK&/2 +Y1I-;zKBaG%1;`Qi+_3'ilo2C var today = new Date(); var yyyy = today.getFullYear();document.write(yyyy + " "); | Attorney Advertising, Copyright var today = new Date(); var yyyy = today.getFullYear();document.write(yyyy + " "); JD Supra, LLC. In Prince George's Co., not a food fight a fight over healthy foods Please check your spelling or try another term. hb``e``Jc R!T, bPHXQJ(%0 4vFb(@ a Forms | Prince George's County, MD Go online to make an inquiry about your taxes or make a payment on your tax bill. Therefore, it is imperative that the proper amount of taxes, as well as the necessary forms, accompany security instruments to the clerks office. 0000005521 00000 n BORROWER'S AFFIDAVIT FOR REFINANCE LOANS ONLY Instructions to Lender. Check true statements and fill in blanks. Selling properties at tax sale for delinquent taxes. %PDF-1.5 % Collects all revenues and receipts due to the County, including property taxes. %PDF-1.6 % Section 2: Article balance) Section 1: Office of Finance, Treasury Division No Consideration Deed Affidavit m[&BZ-GicNag&qws>Oed+S1Iii{N}v~1/DoZR*j@jRr4&$,"hPUH While indoor dining and private events are limited for now, George loves bringing people together in the safest way. 0000019727 00000 n <> I solemnly affirm under penalties of perjury and upon personal knowledge . 0000001460 00000 n hmo6 Typically, this same logic is applied with County Transfer Taxes. Per Section 12-108(g) of the Tax-Property Article of the Maryland Code, the changes to the statute allow for the refinance exemption to apply when the following conditions are satisfied: The Refinance Exemption allows that, in the event the amount secured by a refinance deed of trust is greater than the unpaid principal balance of the loan secured by the existing deed of trust, State Recordation Tax is calculated on the amount of the increase, as opposed to on the entire new principal amount. *. HOUSING INVESTMENT TRUST FUND - Prince George's County, Maryland 233 0 obj <>/Filter/FlateDecode/ID[<01D2F56E1243D0439BE475CCED6EC589>]/Index[208 41]/Info 207 0 R/Length 123/Prev 300572/Root 209 0 R/Size 249/Type/XRef/W[1 3 1]>>stream It's an extra step but a necessary one for making sure you're totally covered. GUIDELINE FOR FILLING OUT PRINCE GEORGE'S REFINANCE AFFIDAVIT . endstream endobj 72 0 obj<>/Metadata 3 0 R/Pages 2 0 R/StructTreeRoot 5 0 R/Type/Catalog/Lang(en-US)>> endobj 73 0 obj<>/MediaBox[0 0 612 792]/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/ExtGState<>>>/Type/Page>> endobj 74 0 obj<> endobj 75 0 obj<>stream They are presented for illustration purposes only. The person who is registering the student in Prince George's County Public Schools for the first time must complete an affidavit of disclosure, as required by law, verifying their legal residence. All forms provided by US Legal Forms, the nations leading legal forms publisher. To receive a refund of Excess Energy Taxes, you must first qualify through the Maryland Department of Assessments and Taxation. With each location having its own charm, your visit to George . 0000001936 00000 n 77 0 obj <> endobj Serving you iconic dishes and timeless classics with New York, Paris, the Cte d'Azur and Hong Kong in mind, along with local ingredients, freshly roasted coffee and signature cocktails, our restaurants are open all day, every day so come join us for an early morning espresso, a lazy Sunday brunch or an intimate dinner with friends in a relaxed, elegant atmosphere. EeB[1X$B;m8v M4;LA&]* the mortgagor must be the original mortgagor, or the person or entity which assumed the existing debt from the original mortgagor; there is an existing unpaid principal balance on the loan secured by the existing deed of trust; and. Maintains system of accounts and records for all financial transactions. :j0_v0"Y1;7OM5`t\%tVkC32VO^l>s`sE~nz>"G`?6u'K)2h!Rn8'%A:WB=axv9tb"t !gw1@;JHJ_]gE4ge>Q fdBN-#N6+ZK6wq25](T-7lA p#__upC s Zt_';[N/7wwjhk(^*X)PljwN'fU;/Gs >JF \vxDcu9:N>mXQCX,Ut2 +be+*8S@Z\cj,-u|p" qC(:{ 39X22R ?f)8x6. UUn endstream endobj startxref Tuition Waivers and Kinship Care - Prince George's County Public Schools Prince George's County Office of Finance, Treasury Division Public School System, Classroom Teacher County Transfer Tax Exemption Affidavit PURSUANT TO HB 1197, I/WE HEREBY CERTIFY UNDER PENALTY OF PERJURY THAT THE FOLLOWING STATEMENTS ARE TRUE: Eligible Purchaser(s) will be taxed at 1% for County Transfer Tax - Pursuant to County Code 10-187 . The Office of Finance is dedicated to maximizing available resources and delivering creative and innovative financial services to a wide range of internal and external customers of the County. 0000001175 00000 n '6BIt >z pj)IZI/slnY,Mgg"}"u[|qle;hC6Z HOMEOWNER'S CERTIFICATION OF PRINCIPAL RESIDENCE - Prince George's 3J{~H0ylr=='JJ'.Gtw00V.;j. 0 CANDIDATE NOMINATION FORM LONG SERVICE AWARD. 0000002933 00000 n Prince George's County Office of Finance, Treasury Division Forest Heights in Prince George's County. 0000001863 00000 n hbbd```b``"@$c*dM,`/XM}LE;6ADZNL@qDjTH80Df 7^t[T 301 S 0000104468 00000 n Controls all cash and investments to assure maximum safety, liquidity and yield. 0000010497 00000 n THE PRINCIPAL PURPOSE FOR WHICH THIS INFORMATION IS SOUGHT IS TO DETERMINE YOUR ELIGIBILITY FOR A TAX CREDIT - FAILURE TO COMPLETE ALL BLANKS WILL RESULT IN REJECTION OF YOUR TAX CREDIT APPLICATION ALTERED VERSIONS OF THIS FORM WILL NOT BE ACCEPTED CORRECTIONS OR CHANGES ON THIS FORM WILL RESULT IN REJECTION Prince George s Finance Affidavit - Notary Rotary %%EOF Montgomery County Proposes to Raise Recordation Tax, Md. _n(2>?E;buia*~KSix(m`J[:=3+LJ2I#$)I:F,2uDI~'lp/lOL!Frq$X8[2?s~:TYiuoi^VL %PDF-1.4 % 0000001342 00000 n 0000022483 00000 n %%EOF This can be helpful if you are unsure where the form is categorized or if you are looking for multiple forms related to a single topic. HWFGGz?(p*M{H}H5I3>C${;;M?Wfw,|GVH*%tB&V1m-P S _#vaX;X6_ogd.JD/d+|>?GUzYXh` PO/|%DQd9lA;';>QAIx`#Y< 14201 School Lane. The proverbial French-brasserie, New-York stylewith a dash of Amsterdam flair. 9/4x/J4,&NE?-Rl%\G$0v ? Any federal tax advice provided in this communication is not intended or written by the author to be used, and cannot be used by the recipient, for the purpose of avoiding penalties which may be imposed on the recipient by the IRS. 0 97 0 obj <> endobj 0000004213 00000 n 0000000896 00000 n 0000014459 00000 n 1 0 obj hb``d``xAX6?zD .#@Z%@*5*xup{27/Tpk3qkg_6A,f`)i@RH330)!2)@ Attach additional information as necessary. FLOOR COUNTY ADMINISTRATION BUILDING . Oops! SDAT: Homestead Tax Credit Eligibility Application 0000000956 00000 n [izTHjWEF9iQAh9phS*h#KQY)d ~Ioy#\e.tB!q(BlD h>2^Y,!E}9@rg_a_?y xrfc!!rEn wt.An)zdC>AU_I]h#$A}:O7PatkJ "lD 1^O=J-Y. Administering various tax credit programs. endstream endobj 72 0 obj <>/Metadata 4 0 R/Pages 69 0 R/StructTreeRoot 8 0 R/Type/Catalog>> endobj 73 0 obj <>/MediaBox[0 0 612 792]/Parent 69 0 R/Resources<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/XObject<>>>/Rotate 0/StructParents 0/Tabs/S/Type/Page>> endobj 74 0 obj <>stream In order for commercial borrowers to avoid paying substantial recordation taxes, they would have to arrange for note sales and assignments of loan documents in order to get credit toward recordation tax liability. 0000014300 00000 n HUYo7~_1KX Leaders in Prince George's County aren't arguing that the county welcomes, and needs, restaurants offering healthy options. You can read our Privacy Policy HERE. 0000001108 00000 n 0000027178 00000 n By using this site you agree to our use of cookies as described in our. George respects your privacy and will handle your personal details discretely. hbbd```b``"+d7d#0i Prior to 2013, the refinance exemption was only available to residential borrowers and applied only to the refinance of a primary residence. In order to purchase the land and improvements located The County will contact qualified residents. 0000006334 00000 n With each location having its own charm, your visit to George quite literally is a feast for your eyes and taste buds. 0000104307 00000 n Section B/C - Notarized signatures of parent/guardian, person who owns or rents the . Document Formatting Requirements. Using Search will allow you to filter the list of titles by form number or keyword. Call the Maryland Court Help Center at 410-260-1392. 0000008803 00000 n You have been successfully registered in pdfFiller, This site uses cookies to enhance site navigation and personalize your experience. YOU WILL PAY COUNTY TRANSFER TAX AT 1.4% ON THE DIFFERENCE BETWEEN THE NEW LOAN AND THE ORIGINAL AMOUNT OF THE LOAN BEING REFINANCED. 103 0 obj<>stream THIS MUST BE A REFINANCE OF AN EXISTING LOAN ON THE PROPERY YOU MUST COMPLETE THE REQUIRED INFORMATION AT THE TOP OF THE FORM. has not owned a home anywhere during the last three years) and hereby applies to Prince George's County, Maryland, a body corporate and politic (the " ounty"), on behalf of the Redevelopment Authority of Prince George's ounty, for a PATHWAY TO PURCHASE loan in the amount of $_____ . PG County is the only county that offers a refinance affidavit on their website. Please take a minute to read our new House Rules, There will be a host at the front door taking details for contact tracing purposes, You will remain spaced at a 1.5 m distance, Tables are sanitised before and after your visit. 0000006912 00000 n Known as the "grachtengordel", three of the canals are mostly for residential development (Herengracht or . Prince George's County Office of Finance, Treasury Division Finance However, some counties have implemented their own interpretation of transfer, and require the collection of county transfer taxes on refinance deeds of trusts. Maryland Department of Assessments and Taxation PRINCE GEORGE'S COUNTY Homestead Tax Credit Division 301 West Preston Street, Baltimore, MD 21201(2009 PHTC-1) Enter Property Account Number County: PRINCE GEORGE'S COUNTY . DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations. 0000010321 00000 n 0 xbbbd`b`` i 0 Prince George's County Office of Finance, Treasury Division County Transfer Tax 1.4% Finance Affidavit State Recordation Tax 5.50 per 1000.00 PROPERTY TAX ID # . TGb!!j)%k:Xh*sy >ssyxP;a6)-l}`=BpCTTZy9/g=_y3n_z=/j\ |!gm?mdCj]uj`RV7n3;!+Y5/n(f_R`g87^Q.p" =O[0scW5dU,*/KmQ>ZrCZ'&c_$FW 6>G4 X~ - b!Bs)P yeXFUFEFiQX\4:xU~Dx r X(/FE= ;0:e )mXrr6|tJS g+rR ;^o=:~nPDB([DY/E@_[7 \L;zG ~ JN4dp,j|;:vLjYQ|4l7QUOleu T0x+ccbHUxM@qA!Kjd~VN>i.I+SQ'd (For tax purposes) Recordation tax based on difference between new loan amount and the unpaid principal balance of the loan(s) being refinanced. WH-AR. endstream endobj 212 0 obj <>stream 0000008209 00000 n Canals of Amsterdam - Wikipedia :_+Quu^4WYsgeG&RJioLtF{iJI>-}19". Although the Refinance Exemption has been in effect for several years, there is still some confusion surrounding when the exemption applies. Pathway To Purchase Program - Prince George's County, Maryland HTKk@W/B$q*!.Fr`K$wg4)a4}uv=7zd)\]1e$dO@V5[CXE^yxek.q0' Please contact the author if you would like to receive written advice in a format which complies with IRS rules and may be relied upon to avoid penalties. 0 2017 undergraduate scholarship Application form. 0000002383 00000 n *(yPbrZ^6iE*=.ImjsAu-6pDWQ=2_DQEwtVni8rOhE cYPe\3k#HE8 0/m;' endstream endobj 98 0 obj <>/Metadata 2 0 R/PageLayout/OneColumn/Pages 95 0 R/StructTreeRoot 6 0 R/Type/Catalog>> endobj 99 0 obj <>/ExtGState<>/Font<>/XObject<>>>/Rotate 0/StructParents 0/Type/Page>> endobj 100 0 obj <>stream Pathway To Purchase provides first-time home buyers up to $10,000 in down payment and closing cost assistance. Prince George s County Office of Finance, Treasury Division County Transfer Tax 1.4% Finance Affidavit State Decoration Tax 5.50 per 1000.00 PROPERTY TAX ID # (REQUIRED) DO YOU OWN ANY OTHER PROPERTIES? Facilitates annual financial audit process. Most of our restaurants are designed by Amsterdam based Architecture & Design studio Framework, who signed for our bespoke interiors and sophisticated yet intimate ambiance, featuring typical George elements like metro tiles, lush leather couches, brass lighting, and marble bars. 0000010630 00000 n As a replacement for the My HOME Program, Prince George's County released Pathways To Purchase which is available for 2020. 0000001277 00000 n %%EOF Bill Would Raise the Limit on the Amount of Debt an IDOT Can Secure, Defer Recordation Tax, Maryland Updates Pass-Through Entity Election Requirements, Department of Education Issues Proposed Title IX Amendment Regarding Athlete Eligibility, Keeping Up With OSHAs Evolving Recordkeeping and Electronic Reporting Requirements. 0000007143 00000 n %PDF-1.5 <]>> Use this form to apply for a mortgage loan to REFINANCE a single-family residence. 77 30 %PDF-1.5 % To be eligible to receive the maximum 15%-point Certified County Based Small Business (CCBSB) bid/proposal preference for procurement opportunities under Prince George's County's Jobs First Act, a business must meet the following requirements as set forth by the Code of M aryland Regulation (COM AR) and the Small Business Administration for your PDF State Ethics Commission 0000010808 00000 n Fill & Sign Online, Print, Email, Fax, or Download Get Form Form Popularity pg county finance affidavit form Get Form eSign Fax Email endobj Miles & Stockbridge P.C. Immigration to the United States is a hotly debated political topic that also generates considerable academic study. Shared Housing Affidavit. DO NOT USE THIS FORM TO APPLY FOR A PURCHASE MONEY MORTGAGE LOAN. 0000103911 00000 n In addition to nuances regarding transfer taxes, some counties, including Prince George's County, will require their own refinance affidavits; as opposed to the standard state refinance affidavit. PDF PRINCE GEORGE'S COUNTY PUBLIC SCHOOLS Shared Housing Affidavit 14201 Open frame porch. Conducts tax sales to collect delinquent property taxes. In doing so, it explains the purpose of creating a project charter and overviews the practice of project cost management; it . First Time Homebuyers Assistance BORROWER'S AFFIDAVIT Print the file and complete it with your/your business's details. 0000000016 00000 n Much of the Amsterdam canal system is the successful outcome of city planning.In the early part of the 17th century, with immigration rising, a comprehensive plan was put together, calling for four main, concentric half-circles of canals with their ends resting on the IJ Bay. Individual Applicant Affidavit (Form PG 1) General Information . 0000032495 00000 n xref 4,^CVnqIaM`x +%RX3. The Treasury Division is also responsible for: Administering the semi-annual tax payment program. Recently built in 2021, this single-family home sits on 4.58 acres and features 3 bedrooms and 2 full baths. BY adding to Chapter 33 - Charter of the Town of Forest Heights Section A1-101 through A1-114 to be under the new heading "Appendix I - Urban Renewal Authority for Blight Clearance" Public Local Laws of Maryland - Compilation of Municipal Charters ANNAPOLIS, MD 21401 ROOM 2198 . But there is heated debated over promoting, and even offering . 0000033903 00000 n 0000032272 00000 n i./+oZtYvQ|4/p:L^bt=f+f9V*\d9~7|I}*M}m2BTn3'UQIdx~bOeN*C(b{T,}h~!t=T,2aG0x 0XdLz0|Yua9jTOX-5MGTrwHh\P#uC$nzd{w prince george's county finance affidavit instructions prince george's county idot affidavit transfer tax prince george county maryland howard county transfer tax Aging in Place Legislation: CB 23-2021. You do not need to physically come to PA&SB for a second interview. To embed, copy and paste the code into your website or blog: Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra: [Ongoing] Read Latest COVID-19 Guidance, All Aspects, [Hot Topic] Environmental, Social & Governance. It is pretty well known that Maryland imposes taxes upon the sale/purchase of real property. %%EOF The Pathway To Purchase Program is one of the many first time home buyer programs in Maryland. 106 0 obj <>stream 0000105029 00000 n 112 0 obj <>/Filter/FlateDecode/ID[<13B0937502AFA747BF4BECE0D2555909>]/Index[97 30]/Info 96 0 R/Length 78/Prev 36647/Root 98 0 R/Size 127/Type/XRef/W[1 2 1]>>stream Description - Montgomery Maryland Refinance Affidavit This is a Court Sample and NOT a blank form. 0000003019 00000 n GEORGE | Group of Amsterdam Based Restaurants 87 0 obj <>/Filter/FlateDecode/ID[<1BAC3C9773040540BABA97C1F9A0C767><6E9C2A032EB24F49AEC3133F2012B47E>]/Index[71 31]/Info 70 0 R/Length 85/Prev 101220/Root 72 0 R/Size 102/Type/XRef/W[1 3 1]>>stream 0000104239 00000 n Create a Website Account - Manage notification subscriptions, save form progress and more. hbbd``b` He - +xc bX{@J 0000034136 00000 n 0000003884 00000 n Prince George s County Office of Finance, Treasury Division County Transfer Tax 1.4% Finance Affidavit State Decoration Tax 5.50 per 1000.00 PROPERTY TAX ID # (REQUIRED) DO YOU OWN ANY OTHER PROPERTIES? <>/ExtGState<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI] >>/MediaBox[ 0 0 612 792] /Contents 4 0 R/Group<>/Tabs/S/StructParents 0>> County transfer tax - 1.40% The clerk's office accepts cash, check, money orders, or credit cards. Your tax bill is issued in July each year. 1-877-669-6085 301-952-3600. You are the original mortgagor or assumed the debt from the original mortgagor. '@Y:t8do;pK6h}|'. Pay Taxes Online. trailer i)XkDP!Hi|)EYZY TVE~M^k4+buS?- +ae[u. Property Taxes. Become a member of US Legal Forms now and access a large number of . 0000003300 00000 n The affidavit, with supporting documentation, must be presented to Pupil Accounting and School Boundaries annually at least 2 weeks prior to the beginning of the school year for each year the child continues to live with the relative because of a serious family hardship. endstream endobj startxref startxref Processing circuit breaker refunds. We will be looking into this with the utmost urgency, The requested file was not found on our document library. If buyer is actively employed by Prince George's County in one of the following occupations: Police Officer, Corrections Officer, Sheriff, Deputy Sheriff, Classroom Teacher, Firefighter, Emergency Medical Technician, or Nurse they may be eligible for an additional $5,000.00 to bring the total loan amount up to $20,000.00, based on need. Supports the legislative process - including composing and reviewing draft resolutions and bills, esp., those involving complex financial issues. Wayne K. Curry Administration Building1301 McCormick DriveLargo, MD 20774. hko0}iU%v"UHPJv1) [;C6MJyC0Dz$dD# I.$^H8 All refinances (as long as they are occupied by bo) that have an existing loan must have a Maryland Refinance Affidavit signed or the BO can't get discount on recording stamps. Montgomery Maryland Refinance Affidavit - US Legal Forms The Affidavit Requirement . endstream endobj 88 0 obj <>stream Something went wrong while submitting the form. In addition to nuances regarding transfer taxes, some counties, including Prince Georges County, will require their own refinance affidavits; as opposed to the standard state refinance affidavit. Build a Morning News Digest: Easy, Custom Content, Free! If this affidavit does not accompany the refinance deed of trust, or if the proper recordation and transfer taxes arent paid in connection with the recording of the instrument, then the document will likely be rejected, meaning that it will not be recorded at that time. Commercial Borrowers Should be Familiar with the Refinance Exemption in (PDF) Recent Immigration: The Diversity of Economic Outcomes in 208 0 obj <> endobj vMgf` )2Mac` Treasury Division | Prince George's County, MD PRINCE GEORGE'S COUNTY PUBLIC SCHOOLS. $YXEDK#Uww,[}xe UGyQ:j`0R Opinions and conclusions in this post are solely those of the author unless otherwise indicated. PS: Never forget, George wants whats best for you! %%EOF btL zo6f!Ze`T;C;XH@i|. Most of our restaurants are designed by Amsterdam based Architecture & Design studio Framework, who signed for our bespoke interiors and sophisticated yet intimate ambiance, featuring typical George elements like metro tiles, lush leather couches, brass lighting, and marble bars. endstream endobj 86 0 obj <> endobj 87 0 obj <>stream Affidavit of Purchase Money Deed of Trust (PDF), Commitment to Pay Real Property Taxes (PDF), W-9 Request for Taxpayer Identification Number and Certification, Electronic Funds Transfer (EFT) Enrollment 2020, W-4P Withholding Certificate for Pension or Annuity Payments, Accessibility Application and Certification, Agricultural Land Tax Credit Application (PDF), Alternative-Energy-Tax-Credit-Application, BOYS AND GIRLS CLUB TAX CREDIT APPLICATION 2021-09, Business Incubator Tax Credit Application (PDF), County and Municipal Police and Sheriff (PDF), Grocery Store Tax Credit Application (PDF), High Performance Building Application (PDF), Homeowner's Certification of Principal Residence (PDF), Leased Property Tax Credit Application - Municipal Corporation (PDF), Leased Property Tax Credit Application - Religious Organization (PDF). FORM. xref As soon as you've completed the Maryland Refinance Affidavit, send away it to your legal professional for confirmation. Court Form Search | Maryland Courts %PDF-1.5 % PDF GUIDELINE FOR FILLING LSI OUT Title Agency PRINCE About the Office of Finance Controls all cash and investments to assure maximum safety, liquidity and yield. 0000034952 00000 n kryI!/6v[C_iT.{=Uy'4J&]=UDiMv\:YD endstream endobj startxref endstream endobj 78 0 obj <>/Metadata 5 0 R/PieceInfo<>>>/Pages 4 0 R/PageLayout/OneColumn/StructTreeRoot 7 0 R/Type/Catalog/LastModified(D:20080825134357)/PageLabels 2 0 R>> endobj 79 0 obj <>/ColorSpace<>/Font<>/ProcSet[/PDF/Text/ImageB/ImageC/ImageI]/ExtGState<>>>/Type/Page>> endobj 80 0 obj <> endobj 81 0 obj <> endobj 82 0 obj [/ICCBased 96 0 R] endobj 83 0 obj [/Indexed 82 0 R 3 97 0 R] endobj 84 0 obj [/Indexed 82 0 R 3 99 0 R] endobj 85 0 obj <>stream Financing the project - Project Management Institute 71 33 This is a refinance (Paying off an existing loan) of your principal residence. PDF Individual Applicant Affidavit - Pennsylvania State Ethics Commission hb```de ,6o``8 30vu4>- `t You will get all the latest news, events & happenings at George restaurants. 0000103661 00000 n ^h\b2,SQb^dLZ.E:)i3ej[8n~N~x(HAs It is worth noting, that State Transfer Taxes are not imposed on refinance deeds of trusts, since under State Law, a refinance is not considered a transfer of interest in real property.